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BEACON SOUTH STATION ASSOCIATES, LSE v. BOARD OF ASSESSORS OF BOSTON

No. 13-P-739.

85 Mass. App. Ct. 301 (2014)

BEACON SOUTH STATION ASSOCIATES, LSE v. BOARD OF ASSESSORS OF BOSTON.

Appeals Court of Massachusetts, Suffolk.

May 14, 2014.

Attorney(s) appearing for the Case

Anthony M. Ambriano for the defendant.

Stephen H. Oleskey for the plaintiff.

Present: KAFKER, MILKEY, & SULLIVAN, JJ.

KAFKER, J.

The principal issue in this case is whether certain real estate in Boston owned by the Massachusetts Bay Transportation Authority (MBTA) and leased to a private, for-profit entity was exempt from taxation pursuant to G. L. c. 161A, § 24, in fiscal years 2009 and 2010.2 The property in question is the South Station Headhouse (Headhouse), which the MBTA leases to Beacon...

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